Tiếng Việt
中文Export processing enterprises (EPEs) in high-tech parks that satisfy the conditions on customs inspection and supervision and the rules applicable to non-tariff zones are entitled to the separate rules applicable to EPEs operating in industrial parks and economic zones (Article 16 of Decree 10/2024/ND-CP). A high-tech park is an investment incentive area, entitled to the investment incentives applicable to areas with particularly difficult socio-economic conditions (Article 12 of Decree 10/2024/ND-CP).
1. Policies for export processing enterprises in high-tech parks
Under Article 16 of Decree 10/2024/ND-CP: in addition to investment incentives and support, EPEs in high-tech parks that satisfy the conditions on customs inspection and supervision and the rules applicable to non-tariff zones under the law on import and export duties are entitled to the separate rules applicable to EPEs operating in industrial parks and economic zones under the law on industrial parks and economic zones. Where an enterprise already satisfied these conditions before Decree 10/2024/ND-CP took effect, the rules apply from the date all conditions were satisfied.
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On investment procedures: investment registration for projects establishing an EPE follows investment law and Decree 10/2024/ND-CP; the dossier includes the project documents for the high-tech application project manufacturing high-tech products and a Commitment on the ability to satisfy the customs inspection and supervision conditions applicable to non-tariff zones; the EPE investment objective is recorded in the Decision on approval of investment policy/the Investment Registration Certificate.
2. Investment incentives and support for projects investing in high-tech parks
Under Article 12 of Decree 10/2024/ND-CP:
– A high-tech park is an investment incentive area, entitled to the investment incentives applicable to areas with particularly difficult socio-economic conditions;
– The specific incentive and support levels apply under the law on investment, corporate income tax, import and export duties, land, credit and related laws;
– The high-tech park management board and competent authorities carry out administrative procedures on investment, enterprises, land, construction, environment, labor, tax and customs under the one-stop shop mechanism; and support labor recruitment;
– Projects and activities in high-tech parks are prioritized for support programs on labor training and recruitment; high-tech research and application and technology transfer; support for innovative enterprises and innovative start-up SMEs; and loan support;
– Provincial People’s Councils and People’s Committees issue policies and allocate support resources within their authority to attract investment projects and high-tech human resources to high-tech parks.
3. Mechanisms encouraging investment in technical infrastructure construction and business
Under Decree 10/2024/ND-CP, the State encourages domestic and foreign organizations and individuals to invest in the construction and business of technical infrastructure in high-tech parks; investors constructing and operating infrastructure enjoy the investment incentives and support under Article 12 above and receive State support on land and credit under related laws.
Notes on applying current legal provisions
Decree 10/2024/ND-CP regulates high-tech parks. The Law on High Technologies 2008 has been replaced by Law No. 133/2025/QH15 (effective from 01/7/2026); investors should check the latest guiding documents before applying. For advice on investing in high-tech parks, please contact an ANT Legal lawyer at 0966.475.966.
Common risks to note
Enterprises in high-tech parks do not automatically enjoy tax incentives: the specific incentive levels depend on the law on corporate income tax, import and export duties and the conditions each project satisfies. EPEs must fully satisfy the customs inspection and supervision conditions to enjoy the separate rules.
How can ANT Legal help?
ANT Legal assists with advising on investment procedures, investment incentives and legal compliance for projects in high-tech parks.
For quick advice, you may contact a lawyer at 0966.475.966.
